TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 563
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....er"). The writ petition also challenges the order dated 16th December, 2024 by which the application for rectification by the Petitioner was also rejected. 3. The brief background is that a Form DRC-01 - Summary of the Show Cause Notice was issued on 28th May, 2024 and is stated to have been uploaded on the same date. The said Form DRC-01 raised a demand of Rs. 4,04,61,076/- in respect of the tax period April, 2019 to March, 2020. A date for personal hearing was also fixed on 28th June, 2024 at 11:00 a.m. As per the said Form DRC-01, the impugned SCN along with supporting documents was attached and uploaded along with the said Form. However, as per the Petitioner, neither the impugned SCN nor the supporting documents had been uploaded al....
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....as not issued and could not be attached with the Show Cause Notice dated 28.05.2024. 4. It is submitted that after removing the technical glitch on the portal, hard copy of the detailed summary along with the Show Cause Notice dated 28.05.24 was sent through speed post (ED2940507291N) on 13.06.2025. It is submitted, on an enquiry from the Department of Posts, a letter dated 07.04.2025 was received confirming the delivery of the Speed Post to the Petitioner on 15.06.2024. A copy of the DRC-01 along with detailed summary dated 28.05.2024 is annexed herewith and marked as ANNEXURE-1. A copy of letter dated 07.04.2025 is annexed herewith and marked as ANNEXURE -2. 5. It is submitted that a reply dated 12.08.2....
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.... not be sufficient for any party to file a reply, as the details of the demand raised and the allegations against the Petitioner have not been mentioned therein. The service of the RUDs, as per the Department, itself happened on 15th June, 2024. This service is disputed by the Petitioner. Since the speed post tracking receipt and the register of the speed post from the postal depot has been placed on record along with the short affidavit by the Department, in the opinion of this Court, the same cannot be disputed. 9. The Petitioner repeatedly sought adjournments on 29th May, 2024, 12th August, 2024 as also on 22nd August, 2024. On all these occasions, the Petitioner did not deal with the issue on merits. In the three replies filed by the....
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....his Court, the impugned order deserves to be set aside and the Petitioner deserves to be given a hearing before the Adjudicating Authority. 17. The plea of the Petitioner that the impugned SCN is beyond limitation may also be raised before the Adjudication Authority. 18. The short affidavit handed across by the Department is taken on record. 19. All contentions of the parties are left upon. The petition is disposed of in these terms. Pending applications, if any, are also disposed of. ============= Document 1 Form GST DRC-06 [See rule 142(4)] Reply to the Show Cause Notice ARN: ZD070524039184G Date: 29/05/2024 1. GSTIN 07AACFH3834P1Z2 2. Name HIND PAPER HOUSE 3. Details of Show Cause Notice Reference No. Z....
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....nd correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. LTC . Signature of Authorized Signatory Name : HARISHEKHAWAT Designation / Status: MANAGER Date. 12/08/2024 Value Add Document 3 Form GST DRC-06 [See rule 142(4)] Reply to the Show Cause Notice ARN: ZD070824077477T Date: 22/08/2024 1. GSTIN 07AACFH3834P1Z2 2. Name HIND PAPER HOUSE 3. Details of Show Cause Notice Reference No. ZD0705240354993 Date of issue 28/05/2024 4. Financial Year 2019-2020 5. Reply The SCN as well as DRC-01 have no RUD or annexture attachment without specific details of tax short paid, we are unable to check the records and reply thereon. The Hon'ble Delhi High Court in following ....